Does Service Quality Influence Tax Compliance Behaviour of Smes? A New Perspective From Ghana

Susuawu, Daniel; Ofori‐Boateng, Kenneth; Amoh, John Kwaku

doi:10.32479/ijefi.10554

Cited by 11 publications

(8 citation statements)

References 8 publications

(12 reference statements)

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“…Taxpayers' expectation is to the tax authority to provide them with excellence service delivery for them comply effectively. Therefore, tax authorities have responsibility of providing quality services to taxpayer compliance behaviour (Susuawu et al, 2020). Joni and Handryno (2021) examine the effect of tax service quality on tax compliance among taxpayers on paying land and building in Indonesia.…”

Section: Tax Knowledgementioning

confidence: 99%

Reengineering the Relationship between Tax Knowledge and Voluntary Tax Compliance in Nigeria: The Moderating Role of Tax Service Quality

Yahaya¹,

Turmin²,

Johari³

et al. 2023

IJAREMS

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The purpose of this study is to examine the moderating role of tax service quality on the relationships between tax knowledge and voluntary tax compliance in Nigeria. The study used partial least squares structural equation modeling (SEM SmartPLS 3.3) to analyze the direct and moderating effect based on 296 self-employed taxpayers in Nigeria. The result indicates a negative and insignificant direct effect between tax knowledge and voluntary tax compliance. The finding further reveals that tax service quality has a positive and significant effect with voluntary tax compliance. Whereas tax service quality significantly moderates the relationship between tax knowledge and voluntary tax compliance. The results show that a mixed combination of tax knowledge and tax service quality can lead to improved tax compliance. Our results contribute to the previous studies that have largely examined the direct relationship between tax knowledge and tax compliance by signifying that tax service quality moderate the relationship between tax knowledge and voluntary tax compliance. The study recommends frequent awareness and educating the taxpayers on the relevance of tax knowledge and providing quality of tax service to improve voluntary tax compliance.

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Section: Tax Knowledgementioning

confidence: 99%

Reengineering the Relationship between Tax Knowledge and Voluntary Tax Compliance in Nigeria: The Moderating Role of Tax Service Quality

Yahaya¹,

Turmin²,

Johari³

et al. 2023

IJAREMS

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“…menemukan bahwa pelayanan publik yang sesuai dengan harapan wajib pajak akan meningkatkan kepatuhan di suatu negara. Susuawu et al, (2020) dalam penelitiannya juga menemukan apabila pemerintah dapat memberikan layanan yang berkualitas maka wajib pajak akan lebih taat dalam memenuhi kewajiban pajaknya. Berdasarkan hal tersebut, maka dirumuskan hipotesis sebagai berikut : H1 : Government effectiveness berpengaruh positif terhadap kepatuhan pajak…”

Section: Government Effectiveness Dan Kepatuhan Pajakunclassified

Government Effectiveness dan Kepatuhan: Peran Mediasi Kompleksitas Pajak

Kristanto,

Putu Chandrika

2023

persi

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Kepatuhan pajak dianggap sebagai salah satu isu krusial di banyak negara. Aspek sistem administrasi perpajakan (yaitu suara dan akuntabilitas, sistem perpajakan yang transparan, dan efektivitas pemerintah) memainkan peran penting dalam membentuk perilaku wajib pajak. Penelitian ini bertujuan untuk menguji peran efektivitas pemerintah dalam meningkatkan kepatuhan pajak. Penelitian ini juga bermaksud untuk mengetahui apakah kompleksitas pajak dapat memediasi hubungan tersebut. Penelitian ini menggunakan data sekunder yaitu skor efektivitas pemerintah, kompleksitas pajak, dan persentase upaya pajak di tingkat negara. Penelitian ini juga menggunakan variabel kontrol yaitu indeks demokrasi, tarif pajak, dan indeks supremasi hukum. Sampel penelitian ini terdiri dari 62 negara yang dipilih dengan menggunakan metode purposive sampling. Studi ini menemukan bahwa efektivitas pemerintah tidak berpengaruh terhadap kompleksitas pajak. Kompleksitas pajak juga terbukti tidak mampu memediasi pengaruh efektifitas pemerintah terhadap kepatuhan pajak

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“…Service quality is an effort to meet customer needs and desires and accurately balance customer expectations. Susuawu et al (2020) the quality of service for tax authorities in emerging and developing countries is even more critical due to the poor level of tax revenue performance (Amoh & Ali-Nakyea, 2019).…”

Section: The Influence Of Tax Service Quality On Smes Taxpayer Compli...mentioning

confidence: 99%

The Influence of Tax Service Quality and Tax Rate on Taxpayer Compliance among SMEs in Indonesia

Hadiwibowo,

Jufri,

Lusiyana

2023

MAKSIMUM

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SMEs are a form of community business to support the country's economy during the covid-19 pandemic, SMEs are the most affected businesses. This study aims to determine the level of compliance of SMEs taxpayers in terms of tax rates, quality of fiscal service, and taxpayer self assessment system. The population in this study were SMEs registered at KPP Pratama Cirebon 2. The data analysis method used is descriptive statistics using structural equation model (SEM) analysis. The research results show that there is an effect of tax rate on the self assessment system, quality of tax service on the self assessment system, there is a relationship between tax rate and quality of tax service, there is no effect of the self assessment system on taxpayer compliance, there is no effect of tax rate on taxpayer compliance, there is no influence of fiscal service quality on taxpayer compliance. The hope is that tax rate and fiscal services become important factors in increasing taxpayer compliance

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Does Service Quality Influence Tax Compliance Behaviour of Smes? A New Perspective From Ghana

Cited by 11 publications

References 8 publications

Reengineering the Relationship between Tax Knowledge and Voluntary Tax Compliance in Nigeria: The Moderating Role of Tax Service Quality

Reengineering the Relationship between Tax Knowledge and Voluntary Tax Compliance in Nigeria: The Moderating Role of Tax Service Quality

Government Effectiveness dan Kepatuhan: Peran Mediasi Kompleksitas Pajak

The Influence of Tax Service Quality and Tax Rate on Taxpayer Compliance among SMEs in Indonesia

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